GST Council Proposes Rule 16A: Temporary Identification Number for Unregistered Persons
The GST Council has proposed Rule 16A in the CGST Rules, 2017, allowing non-registered persons to obtain a temporary identification number (TIN) for making GST payments, alongside amendments to Rule 87(4) and FORM GST REG-12 to streamline the payment process
The Union Finance Minister Nirmala Sitharaman chaired the 55th meeting of the GST Council today (21st December 2024) at Jaisalmer, Rajasthan. A significant proposal was made to introduce Rule 16A in the Central Goods and Service Tax ( CGST ) Rules, 2017. The new rule aims to provide a framework for granting a temporary identification number (TIN) to persons who are not otherwise liable...
The Union Finance Minister Nirmala Sitharaman chaired the 55th meeting of the GST Council today (21st December 2024) at Jaisalmer, Rajasthan.
A significant proposal was made to introduce Rule 16A in the Central Goods and Service Tax ( CGST ) Rules, 2017. The new rule aims to provide a framework for granting a temporary identification number (TIN) to persons who are not otherwise liable for GST registration but need to make payments under the provisions of Rule 87(4) of the CGST Rules.
By introducing Rule 16A, the GST Council ensures that such individuals can access a unique identification number, enabling them to make payments without the need for a full GST registration. This is crucial for ensuring smooth and compliant tax transactions while reducing the administrative burden on those who do not regularly engage in taxable activities.
Complete Draft Replies of GST ITC Related Notices, Click Here
Along with Rule 16A, the GST Council also proposed an amendment to Rule 87(4). This rule deals with how GST payments are processed through the electronic cash ledger. The proposed changes will incorporate a reference to Rule 16A, ensuring that those who receive temporary identification numbers can use them for making payments without issues. This small change ensures that the system runs smoothly, even for those who aren’t registered but need to make one-off payments.
Additionally, FORM GST REG-12, which is used for registration purposes, will also see modifications. These changes will accommodate the temporary identification numbers, ensuring that those who receive them can use the system effectively for payments or any other related transactions.
Complete Draft Replies of GST ITC Related Notices, Click Here
The meeting was attended by Union Minister of State for Finance, Shri Pankaj Chaudhary, Ajay Seth ( Revenue Secretary) along with Chief Ministers from Goa, Haryana, Jammu and Kashmir, Meghalaya, and Odisha, and Deputy Chief Ministers from Arunachal Pradesh, Bihar, Madhya Pradesh, and Telangana.
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